摘要
分析船舶制造的特征和船舶制造目标成本控制的现状,以单条船舶为基本研究对象,以产品形成的全过程为主线,运用控制点的思想,建立船舶制造全过程目标成本动态控制体系,该系统包括经营报价、成本分解、设计成本、采购成本、制造成本、专项费用和完工分析七大控制点,最后简要介绍了该体系的计算机支持系统。
After analyzing the characteristics and cost control actuality of shipbuilding, this paper puts forward the framework of the whole process cost dynamic control for shipbuilding, it can achieve integrated control between cost and clue time. The framework includes seven control nodes as following： quoted price, cost disassembling, designing cost, purchasing cost, manufacturing cost, special fee and project-after cost analyzing. The Target Cost Control System for Shipbuilding （TCCS-Shipbuilding） is introduced briefly which supports the framework.
出处
《船海工程》
北大核心
2006年第5期111-114,共4页
Ship & Ocean Engineering
